The issue before the high Court was whether rental income can be assessed as income from business or income from house property . Court held that it will depend upon the facts of each case and whether such income is earned by the assessee by way of utilisation of its business assets in the form of property in question or as an idle property which could yield rental income. Even the amended definition under section 22 of the Income-tax Act, 1961 intends to tax the notional income from the self occupied portion of the property to run the assessee’s own business therein as business income. Considering the facts of the case the case the Court held that  it was not in dispute that the exclusive and main source of income of the assessee was only the rentals and lease money received from the lessees. The income received was assessable as business income.( AY. 1999-2000, 2000-01, 2001-02, 2005-06)